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OSWALD v. HAMER

No. 1-15-2691.

73 N.E.3d 536 (2016)

2016 IL App (1st) 152691

Constance OSWALD, Plaintiff-Appellant, v. Brian HAMER, in His Official Capacity as Director of Revenue, and The Illinois Department of Revenue, Defendants-Appellees, (Illinois Hospital Association, Intervening Defendant-Appellee).

Appellate Court of Illinois, First District, FOURTH DIVISION.

Rehearing Denied March 29, 2017.

Attorney(s) appearing for the Case

Edward T. Joyce and Kenneth Flaxman , of Law Offices of Edward T. Joyce & Associates, P.C., and Joan M. Mannix , both of Chicago, for appellant.

Lisa Madigan , Attorney General, of Chicago ( Carolyn E. Shapiro , Solicitor General, and Carl J. Elitz , Assistant Attorney General, of counsel), for appellees.

Steven F. Pflaum , Tonya G. Newman , and Collette A. Brown , of Neal, Gerber & Eisenberg LLP, of Chicago, and Mark D. Deaton , General Counsel, of Illinois Hospital Association, of Naperville, for intervening defendant-appellee.

John M. Izzo and Eugene C. Edwards , of Hauser & Izzo, LLC, of Flossmoor, for amici curiae Illinois Association of School Administrators et al.

Legal Assistance Foundation, of Chicago ( Caroline Chapman and Miriam Hallbauer , of counsel), for amicus curiae.

OPINION

¶ 1 On appeal, plaintiff Constance Oswald, as a Cook County real property taxpayer, argues that section 15-86 of the Property Tax Code (Code) (35 ILCS 200/15-86 (West 2012)) is unconstitutional on its face because section 15-86(c) purports to grant a property...

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